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TMI Blog2021 (3) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of vouchers and bills as stated above in the form of paper book, we direct the Assessing Officer to re-examine the disallowance of expenses under the head repairs and maintenance and decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee. Disallowance of business promotion expenses - HELD THAT:- Admittedly, the assessee has not filed any vouchers for the claim of business promotion expenses. Since the ld. Counsel has prayed that the assessee has incurred the petty expenses towards business promotion, the assessee is directed to produce any piece of evidence of the activity carried out for promotion of its business before the Assessing Officer and after considering the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the details, the Assessing Officer has reported that no replies were received or letters were returned in respect of various creditors to the extent of ₹ 23,44,666/-. Since these credits were neither reconciled nor further evidences were submitted either before the Assessing Officer or before the appellate authority, the ld. CIT(A) confirmed the addition to the extent of ₹ 23,44,666/-. 2.1. With regard to the claim of business promotion expenses of ₹ 1,25,302/-, the assessee has failed to provide the bills/vouchers either before the Assessing Officer or before the appellate authority to substantiate the claim of business promotion expenses. Accordingly, the disallowance made by the Assessing Officer was confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fairdeal Supplies Ltd. for ₹ 1,06,229/-, it was the submission of the ld. Counsel that the payment was made after the year end and a copy of the bank statement reflecting the same was stated to be brought on record and thus, prayed for deleting the addition. Since the assessee has filed various details as stated above in the form of paper book, we direct the Assessing Officer to re-examine the disallowance of sundry credits and decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee. 4.1. With regard to the confirmation of the disallowance of expenses towards repairs and maintenance of ₹ 9,45,279/-, by filing copy of vouchers and bills in the form of paper book page 26 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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